Beamish Incorporated, which produces a single product, has provided the following data for its most recent month of operations:

Number of units produced	10,900
Variable costs per unit:
Direct materials	$ 51
Direct labor	$ 50
Variable manufacturing overhead	$ 5
Variable selling and administrative expense	$ 9
Fixed costs:
Fixed manufacturing overhead	$ 359,700
Fixed selling and administrative expense	$ 817,500

There were no beginning or ending inventories. The absorption costing unit product cost was: